What Is Form 2290?
IRS Form 2290, the Heavy Highway Vehicle Use Tax Return, is the federal excise tax return for vehicles with a taxable gross weight of 55,000 pounds or more that are used on public highways. Once filed and paid, the IRS returns a stamped Schedule 1, the proof of payment most states require to register or renew tags on a heavy vehicle.
Who Needs This
Anyone who owns or is required to register a heavy highway vehicle at or above 55,000 lbs gross weight, including owner-operators and fleets. If you expect to drive a vehicle 5,000 miles or fewer in the tax period (7,500 for agricultural vehicles), you still file a return but may owe no tax.
Due Dates & What Happens If You're Late
Form 2290 is due by the last day of the month following the month you first used the vehicle on public highways during the tax period. For example, a truck first used in July is due by August 31. Businesses with 25 or more taxed vehicles must e-file. Filing late can mean penalties and delays getting the stamped Schedule 1 you need for tags and registration. We file electronically and get your proof of payment back quickly.